https://www.taxtmi.com/caselaws?id=184078 A supply of an ultrasound imaging system did not amount to a works contract merely because warranty and after-sale service were included; absent a bilateral agreement for installation, repair or similar execution of work, the statutory definition was not met. The dealer had already discharged output tax, the tax deducted at source had been credited to the Government, and the relevant period stood assessed without any adverse tax liability. In those circumstances, withholding refund served no legal purpose, and the dealer was entitled to refund of the deducted tax with interest if payment was delayed. en-us Fri, 08 Apr 2011 00:00:00 +0530 Mon, 03 Apr 2017 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184078 A supply of an ultrasound imaging system did not amount to a works contract merely because warranty and after-sale service were included; absent a bilateral agreement for installation, repair or similar execution of work, the statutory definition was not met. The dealer had already discharged output tax, the tax deducted at source had been credited to the Government, and the relevant period stood assessed without any adverse tax liability. In those circumstances, withholding refund served no legal purpose, and the dealer was entitled to refund of the deducted tax with interest if payment was delayed. Case-Laws VAT and Sales Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184078